Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Best Agrolife Ltd
Quarter-by-quarter operating performance
| Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 254 | 612 | 811 | 314 | 135 | 519 | 747 | 274 | 274 | 381 | 517 | 203 | 156 |
| Expenses + | 247 | 482 | 667 | 296 | 202 | 465 | 600 | 280 | 270 | 335 | 439 | 199 | 183 |
| Operating Profit | 7 | 130 | 144 | 19 | -67 | 55 | 147 | -6 | 4 | 46 | 78 | 4 | -27 |
| OPM % | 3% | 21% | 18% | 6% | -50% | 11% | 20% | -2% | 2% | 12% | 15% | 2% | -17% |
| Other Income + | 1 | 4 | -3 | 1 | 1 | 3 | 1 | -0 | 1 | 4 | -2 | 1 | 1 |
| Interest | 13 | 12 | 15 | 19 | 15 | 16 | 16 | 16 | 17 | 14 | 13 | 15 | 12 |
| Depreciation | 7 | 7 | 8 | 6 | 11 | 10 | 10 | 11 | 12 | 10 | 10 | 10 | 10 |
| Profit before tax | -12 | 115 | 118 | -6 | -92 | 32 | 121 | -33 | -24 | 26 | 52 | -20 | -48 |
| Tax % | -28% | 21% | 19% | 3% | -22% | 33% | 22% | -26% | -9% | 22% | 26% | -36% | -23% |
| Net Profit + | -8 | 90 | 95 | -7 | -72 | 21 | 95 | -24 | -22 | 20 | 39 | -13 | -37 |
| EPS in Rs | -0.24 | 2.55 | 2.67 | -0.19 | -2.04 | 0.60 | 2.67 | -0.68 | -0.62 | 0.56 | 1.10 | -0.36 | -1.05 |
Financials of Best Agrolife Ltd
Annual income statement trend
| Mar 2017 | Mar 2018 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Sales + | 127 | 151 | 905 | 1,211 | 1,746 | 1,873 | 1,814 | 1,257 |
| Expenses + | 126 | 154 | 854 | 1,045 | 1,432 | 1,648 | 1,614 | 1,157 |
| Operating Profit | 1 | -2 | 51 | 166 | 314 | 226 | 200 | 100 |
| OPM % | 0% | -1% | 6% | 14% | 18% | 12% | 11% | 8% |
| Other Income + | 1 | 4 | 7 | 2 | 3 | 3 | 5 | 5 |
| Interest | 1 | 2 | 5 | 15 | 39 | 62 | 66 | 53 |
| Depreciation | 0 | 0 | 3 | 12 | 24 | 33 | 43 | 42 |
| Profit before tax | 0 | 0 | 51 | 141 | 253 | 134 | 96 | 10 |
| Tax % | 575% | 100% | 27% | 26% | 24% | 21% | 27% | 10% |
| Net Profit + | -0 | 0 | 37 | 105 | 192 | 106 | 70 | 9 |
| EPS in Rs | -0.04 | 0.00 | 1.12 | 2.95 | 5.41 | 2.99 | 1.97 | 0.25 |
| Dividend Payout % | 0% | 798% | 12% | 5% | 4% | 7% | 10% | 0% |
Financials of Best Agrolife Ltd
Capital structure and asset base
| Mar 2017 | Mar 2018 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Equity Capital | 8 | 8 | 22 | 24 | 24 | 24 | 24 | 35 |
| Reserves | 46 | 48 | 108 | 306 | 504 | 623 | 734 | 733 |
| Borrowings + | 0 | 19 | 33 | 270 | 568 | 637 | 478 | 442 |
| Other Liabilities + | 63 | 35 | 209 | 384 | 380 | 729 | 713 | 475 |
| Total Liabilities | 117 | 110 | 372 | 984 | 1,475 | 2,013 | 1,949 | 1,686 |
| Fixed Assets + | 0 | 0 | 19 | 180 | 203 | 362 | 374 | 351 |
| CWIP | 0 | 0 | 4 | 5 | 14 | 15 | 1 | 1 |
| Investments | 32 | 3 | 0 | 0 | 0 | 0 | 1 | 1 |
| Other Assets + | 85 | 107 | 349 | 800 | 1,258 | 1,636 | 1,573 | 1,333 |
| Total Assets | 117 | 110 | 372 | 984 | 1,475 | 2,013 | 1,949 | 1,686 |
Financials of Best Agrolife Ltd
Operating, investing and financing cash movement
| Mar 2017 | Mar 2018 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | -14 | -41 | 13 | -60 | -180 | 36 | 228 | |
| Cash from Investing Activity + | -34 | 31 | 8 | -15 | -19 | -63 | -29 | |
| Cash from Financing Activity + | 48 | 10 | -11 | 67 | 248 | -1 | -199 | |
| Net Cash Flow | 0 | -0 | 10 | -8 | 49 | -29 | -0 | |
| Free Cash Flow | -14 | -42 | 6 | -66 | -218 | -10 | 208 | |
| CFO/OP | -2,460% | 1,884% | 48% | -13% | -32% | 33% | 123% |
Financials of Best Agrolife Ltd
Working capital efficiency and return ratios
| Mar 2017 | Mar 2018 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Debtor Days | 85 | 87 | 53 | 77 | 73 | 91 | 113 | 142 |
| Inventory Days | 67 | 199 | 391 | 864 | 577 | 271 | ||
| Days Payable | 72 | 124 | 167 | 521 | 404 | 133 | ||
| Cash Conversion Cycle | 85 | 87 | 48 | 152 | 297 | 434 | 286 | 281 |
| Working Capital Days | 60 | 150 | 33 | 52 | 47 | 43 | 64 | 103 |
| ROCE % | 0% | 41% | 34% | 16% | 13% | 5% |